<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2218-3620</journal-id>
<journal-title><![CDATA[Revista Universidad y Sociedad]]></journal-title>
<abbrev-journal-title><![CDATA[Universidad y Sociedad]]></abbrev-journal-title>
<issn>2218-3620</issn>
<publisher>
<publisher-name><![CDATA[Editorial "Universo Sur"]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2218-36202022000500384</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Gestión financiera en la fabricación de paneles fotovoltaicos, con enfoque de cadena de valor]]></article-title>
<article-title xml:lang="en"><![CDATA[Financial management in the manufacture of photovoltaic panels, with a value chain approach]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rojas Hernández]]></surname>
<given-names><![CDATA[Dairon]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Espinosa Martínez]]></surname>
<given-names><![CDATA[Estela Gertrudis]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pelegrín Mesa]]></surname>
<given-names><![CDATA[Arístides]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Pinar del Río  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Cuba</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de La Habana  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Cuba</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad de Guadalajara  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>10</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>10</month>
<year>2022</year>
</pub-date>
<volume>14</volume>
<numero>5</numero>
<fpage>384</fpage>
<lpage>392</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2218-36202022000500384&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2218-36202022000500384&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2218-36202022000500384&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN La investigación científica que se aborda se enmarca en el campo de las finanzas y su impacto financiero en la empresa, la cual tiene como objetivo: diseñar un procedimiento para la gestión financiera en la fabricación de paneles fotovoltaicos, con enfoque de cadena de valor, en la empresa de Componentes Electrónicos, Pinar del Río, Cuba. Se argumenta el marco teórico sobre distintos criterios de la cadena de valor y la gestión financiera; factor primordial en la toma de decisiones y determinación de objetivos, en una organización, permitiendo estar en condición de evaluar la situación y el desempeño económico-financiero real de la entidad, detectar dificultades y aplicar correctivos adecuados en torno a la creación de valor, partiendo de los estados financieros, documentos contables y experiencias de sus directivos, lo cual tendrá una repercusión económica y social para el contexto en la provincia y el país.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The scientific research that is addressed is framed in the field of finance and its financial impact on the company, which aims to: design a procedure for financial management in the manufacture of photovoltaic panels, with a value chain approach, in the Electronic Components Company, Pinar del Río, Cuba. The theoretical framework on different criteria of the value chain and financial management is argued; A primary factor in decision-making and determination of objectives in an organization, allowing to be in a condition to evaluate the situation and the real economic-financial performance of the entity, detect difficulties and apply appropriate corrections around the creation of value, starting of the financial statements, accounting documents and experiences of its directors, which will have an economic and social repercussion for the context in the province and the country.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Análisis]]></kwd>
<kwd lng="es"><![CDATA[Cadena de valor]]></kwd>
<kwd lng="es"><![CDATA[Gestión financiera]]></kwd>
<kwd lng="es"><![CDATA[Negocio]]></kwd>
<kwd lng="en"><![CDATA[Analysis]]></kwd>
<kwd lng="en"><![CDATA[Value chain]]></kwd>
<kwd lng="en"><![CDATA[Financial management]]></kwd>
<kwd lng="en"><![CDATA[Business]]></kwd>
</kwd-group>
</article-meta>
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